Province of Cordoba,Republic of Argentina : Public Financial Management Assessment

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    BUDGET COMPREHENSIVENESS;    BUDGET CONTROL;    BUDGET EXECUTION;    BUDGET PERFORMANCE;   

RP-ID  :  72402

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This public financial managementassessment for Cordoba has three main objectives: (i) toprovide the provincial governments with a reference tool fordialogue and action to strengthen their public financialmanagement (PFM) systems; (ii) to provide an assessment ofprovincial PFM systems, identifying and addressing theirmain fiduciary issues, as well as the impact of these issueson the implementation of World Bank operations; and (iii) tocontribute to the World Bank's dialogue withArgentina's national and provincial authorities onfiduciary portfolio management and reliance on countrysystems. The study focuses on budget preparation andexecution, with emphasis on budget comprehensiveness andperformance, and on public accountancy and control. Itdescribes strengths and weaknesses of the provincial systemsand analyzes their impact on fiscal discipline and theallocation of resources. Chapter 2 of this assessmentdescribes the economic and institutional framework of theProvince of San Juan. Chapter 3 summarizes theprovince's main achievements and challenges ahead inpublic financial management reform, drawing on Chapter 4,which gives a detailed analysis of public financialmanagement in the province, using the PEFA indicators agreedwith the provincial government. Chapter 3 summarizes theprovince's main achievements and challenges ahead inpublic financial management reform, drawing on Chapter 4,which gives a detailed analysis of public financialmanagement in the province, using the PEFA indicators agreedwith the provincial government.